The tax imposed by this chapter shall be collected from any patron when he or she tenders payment for his or her meal, food, or beverage and shall be held in trust for the benefit of the city until the same is paid to the county as herein after provided. Every establishment subject to this hospitality tax shall, on the date or within the time period hereinafter prescribed, make a return to the county on forms provided by the office delineating gross proceeds of sales of prepared meals, food, and beverages for the previous month, and the amount of the tax due by virtue of this chapter. At the time the return is filed, the full amount of any tax due hereunder shall be remitted. Taxes and required reports shall be submitted to the county by the twentieth day of the month and shall cover sales of the previous month. Any taxes not timely remitted shall be subject to a penalty of 25%. The failure to collect from patrons shall not relieve any establishment subject to this chapter from making the required remittance.
(Ord. 08-03, passed 5-27-03; Am. Ord. 20-17, passed 7-11-17)